The Interpretation of Tax Treaties in Relation to Domestic GAARs Eivind Furuseth
By: Furuseth, Eivind
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Material type: 
TextSeries: IBFD doctoral series ; 43.Publisher: Amsterdam IBFD 2018Description: XV, 329 p. 25 cm.ISBN: 978-90-8722-479-0.Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | CONVENIOS | INTERPRETACION | APLICACION | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓNSummary: This book analyses the relationship between tax treaties and domestic anti-avoidance rules, particularly whether a treaty restricts the application of domestic general anti-avoidance rules (GAARs).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Libros | IEF | IEF | 65876 (Browse shelf) | Available | 65876 |
En la port.: Thesis submitted to the University of Oslo in fulfilment of requirements for the degree of Doctor of Law. Degree awarded on 15 September 2016.
Bibliografía.
This book analyses the relationship between tax treaties and domestic anti-avoidance rules, particularly whether a treaty restricts the application of domestic general anti-avoidance rules (GAARs).
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